Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Johnston Health Services Corporation d/b/a UNC Health Johnston (the System), under programs of the federal government/the State of North Carolina for the year ended June 30, 2025.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the North Carolina State Single Audit Implementation Act, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The System has not elected to use the 10percent de minimis indirect cost rate allowed under the Uniform Guidance and the North Carolina State Single Audit Implementation Act.
The System did not provide federal or state awards to subrecipients for the year ended June 30, 2025.
During the year ended June 30, 2025, the System did not receive any donated personal protective equipment.